Business Asset Disposal Relief Calculator
Calculate CGT with Business Asset Disposal Relief (formerly Entrepreneurs' Relief): 14% rate in 2025/26, £1m lifetime limit, excess at 18/24%.
Dados verificados · julho de 2026
What is the BADR rate in 2025/26?
14% on qualifying gains (up from 10% before April 2025), rising to 18% from 6 April 2026. The lifetime limit stays at £1,000,000.
Fonte: GOV.UK — Business Asset Disposal Relief (gov.uk/business-asset-disposal-relief); CGT rates; HS275. · atualizado 2026
🧮
Preencha os campos para ver os resultados em tempo real
Gosta desta calculadora?
Crie uma conta gratuita para guardar os seus calculos, aceder ao historico e exportar em PDF. Passe para o Pro para as 319 calculadoras.
Uma pergunta sobre este resultado?
Pergunte ao Solva, o consultor financeiro IA da ActioFin — respostas baseadas em textos oficiais.
5 perguntas gratuitas por dia com uma conta gratuita
Tudo sobre Business Asset Disposal Relief Calculator
📋Apresentação+
Computes CGT on the sale of a business or personal-company shares with BADR (2025/26): 14% on qualifying gains within the £1,000,000 lifetime limit, with any excess and other gains taxed at the normal 18%/24% rates. The £3,000 annual exemption is allocated to the highest-taxed gains first — and the rate rises to 18% from April 2026.
💡 Boas práticas
- The BADR rate is 14% for 2025/26 and rises to 18% from 6 April 2026 — timing a disposal matters.
- The £3,000 annual exemption saves more against 24%-taxed gains than 14% BADR gains — this calculator allocates it optimally.
- Both the 2-year ownership condition and the 5% shareholding test must be met throughout.
🔢 Exemplo concreto
£500,000 qualifying gain with £60,000 of other income: after the £3,000 exemption, 14% on £497,000 = £69,580 — a £49,700 saving versus the 24% normal rate.
📖Guia de utilização+
Como usar esta calculadora
- 1
Enter the qualifying gain from the business disposal.
- 2
Enter any BADR lifetime allowance already used on past disposals.
- 3
Add other income and non-qualifying gains for the band computation.
- 4
Read the BADR tax, the total CGT and the saving versus no relief.
📚Glossário+
- Qualifying disposal
- Selling all or part of a sole-trade/partnership business, or shares in your personal company (≥5% of votes and equity, as officer or employee), owned for at least 2 years.
- Lifetime limit
- £1,000,000 of qualifying gains per person over their lifetime — gains beyond it fall back to the normal CGT rates.
ℹ️Fontes e atualizações+
Última atualização dos dados
5 de julho de 2026
Fontes e referências
GOV.UK — Business Asset Disposal Relief (gov.uk/business-asset-disposal-relief); CGT rates; HS275.
Os dados desta calculadora são atualizados regularmente para refletir as últimas tabelas oficiais. Em caso de dúvida, consulte as fontes oficiais indicadas acima.
FAQ — Business Asset Disposal Relief Calculator
What is the BADR rate in 2025/26?+
14% on qualifying gains (up from 10% before April 2025), rising to 18% from 6 April 2026. The lifetime limit stays at £1,000,000.
Who qualifies for Business Asset Disposal Relief?+
Sole traders and partners selling all or part of their business, and directors/employees selling shares in a personal company where they hold at least 5% — in each case owned for 2 years or more.
What happens above the £1m lifetime limit?+
The excess is taxed at normal CGT rates: 18% within your unused basic-rate band and 24% above.